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Leaving aside the fact that the OP should pay his/her tax or risk being fined or un-insured, I'm at a loss as to what this has to do with arrival in Dublin. As the RoI is a completely separate country, their authorities have absolutely no interest in (or visibility of) whether foreign registered cars are taxed in their home countries.

Not True Gordon R.. The Garda couldn't care less really about showing a valid tax disk but Customs and the occasional spot check can land you in trouble under EU laws.. And questions on possibly being an unregistered import so could be seized until proven otherwise..

As said before tax on line or over the phone and just have your reference number on hand.. Unless there are other reasons the car is not taxed.. like not being insured or Mot'd..

Let's assume for the moment that the car is insured and MOT'd and that the reason for the non renewal of the tax disc is that the trip is taking up most of available cash at the moment. In the UK you have 15 days grace following the end of the month that the disc expires, to renew. If yours ran out 31/05, you won't have a problem, if the Irish rules are similar to UK rules.

BTW, I've never heard of the tax disc referred to as the MOT. It's usually that bl**dy road tax.

Rubicund they could still have insurance problems though.
If they can't afford to tax the car then perhaps they shouldn't be spending money on a trip, or should choose an alternative means of transport.

No hetismij2 you won't have any problems if it's within the 15 days grace. Outside of that, then maybe, but not certainly.
It's not up to me to judge anyone else's fiscal priorities, but I only offered it as a possibility, not a fact.